[Congressional Record Volume 143, Number 140 (Thursday, October 9, 1997)]
[Senate]
[Pages S10796-S10797]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. FAIRCLOTH (for himself, Mrs. Hutchison, Mr. Mack, Mr. 
        Lott, Mr. Abraham, Mr. Shelby, Mr. Allard, Mr. Ashcroft, Mr. 
        Brownback, Mr. Burns, Mr. Campbell, Mr. Cochran, Mr. Coverdell, 
        Mr. Craig, Mr. D'Amato, Mr. DeWine, Mr. Frist, Mr. Gorton, Mr. 
        Gramm, Mr. Grams, Mr. Grassley, Mr. Hagel, Mr. Helms, Mr. 
        Hutchinson, Mr. Inhofe, Mr. Kyl, Mr. Bennett, Mr. McCain, Mr. 
        McConnell, Mr. Murkowski, Mr. Nickles, Mr. Sessions, Mr. Smith 
        of Oregon, Mr. Thomas, Mr. Thurmond, Mr. Warner and Ms. Snowe):
  S. 1285. A bill to amend the Internal Revenue Code of 1986 to provide 
that married couples may file a combined return under which each spouse 
is taxed using the rates applicable to unmarried individuals; to the 
Committee on Finance.


            THE MARRIAGE TAX PENALTY ELIMINATION ACT OF 1997

  Mr. FAIRCLOTH. Mr. President, today I am pleased to introduce 
legislation that will eliminate the marriage penalty tax. This is 
similar to legislation in the House, H.R. 2456, which has 218 
cosponsors, including the Speaker of the House.
  According to the Joint Economic Committee, in 1996, more than 23 
million married couples paid a marriage penalty, totaling an extra $28 
billion in taxes. This would mean the average couple is paying $1,200 
more in income taxes simply because they are married. I think it is 
time to change the tax code so that we do not punish people simply for 
being married.
  From 1913 to 1969, the federal income tax treated married couples 
either just as well as or better than if they were single. Since then, 
married couples have had to pay a marriage penalty. This is even more 
ironic if you consider that the number of married couples where both 
work has increased dramatically. Finally, the tax increase in 1993 made 
the problem worse by raising the tax rates.

[[Page S10797]]

  This legislation is supported by Americans for Tax Reform and the 
National Taxpayers Unions. I am pleased to be joined by Senators 
Hutchinson and Mack, making a total of 35 Senators that are original 
cosponsors.
  I would hope that we could end this penalty against marriage. 
Marriage should be cherished, not punished by the Federal Government. I 
would urge other Senators to cosponsor this bill, and I would hope that 
we could take up this legislation as soon as possible.
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